Very often, the lynch-pin between companies accounts department and their Auditors, bookkeepers are invaluable for many SME’s who do not require a permanent hands-on Accountant. Generally their role is a broad one which focuses on the debtors and creditors ledgers and often incorporates Payroll and VAT returns. Many are IATI qualified Accounting Technicians but often they are experienced Accounts clerks or Part Qualified people who have not furthered their academic career.